High Income Child Benefit Charge

18 June 2018

If any of your employees have an income of over £50,000 and claim Child Benefit or have a partner who claims, they may have to pay the High Income Child Benefit Charge.

HMRC is urging employers to remind your employees to check their annual income to calculate whether they are liable to pay High Income Child Benefit Charge. Details of their income can be found on their personal tax account(PTA) and/or P60.

More information on the High Income Child Benefit Charge is available here.

What you can do with your PTA account

More than 13 million people are already using their personal tax account to complete a variety of tasks, from updating an address to filing their self-assessment return. You could remind employees of all the things that their PTA can enable them to do, which in turn will help to reduce the number of queries that come to payroll.

Individuals can:

Check and change your address

See what tax code you’re on, and how your tax is calculated

Check your state pension and your National Insurance record

Go paperless – gets texts and emails from HMRC rather than letters

Manage your tax credits and Child Benefit payments

Allow a family member or friend to manage your tax affairs on your behalf